Murdock v. United States
103 Fed. Cl. 389
| Fed. Cl. | 2012Background
- Murdock seeks a tax refund of $3,973 for years 2001–2004.
- Defendant United States moved to dismiss as untimely under §6511(b)(2).
- Plaintiff is trustee of the John S. Murdock Inter Vivos Trust; father died in 2006.
- Murdock discovered unfiled 2001–2006 returns in January 2009 and filed filed 2009 returns seeking refunds.
- IRS denied refunds as untimely; suit filed May 20, 2011 in the U.S. Court of Federal Claims.
- Court treats §6511(b)(2) as a failure-to-state-a-claim issue and grants dismissal for lack of recoverable amount.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Timeliness under §6511(a) and look-back §6511(b)(2) | Murdock argues tolling under §6511(h) extends the look-back. | United States contends no recovery due to look-back limits. | Timely under §6511(a); look-back bars recovery under §6511(b)(2) |
| Effect of §6511(h) tolling when payor is deceased | Tolling should extend to discovery of unfiled returns. | Tolling applies only during the taxpayer's life; cannot extend post-death. | Tolling not available post-death; cannot extend look-back period |
| Remedy under look-back limitation | If tolling applies, some refunds could be recovered. | §6511(b)(2) caps recovery, potentially to zero. | §6511(b)(2)(A) limits to the portion paid within 3-year look-back; here zero |
Key Cases Cited
- Brockamp v. United States, 519 U.S. 347 (1997) (equitable tolling of §6511 not permitted; context for timing)
- Baral v. United States, 528 U.S. 431 (2000) (look-back period interpretation; taxes paid deemed within window)
- Lundy v. United States, 516 U.S. 235 (1996) (look-back vs jurisdictional distinctions; tax refund limitations)
- Oropallo v. United States, 994 F.2d 25 (1st Cir.1993) (6511(b)(2) as limit on amount, not jurisdiction)
- Dalm v. United States, 494 U.S. 596 (1990) (look-back period interactions with filing/paid timings)
- United States v. Clintwood Elkhom Mining Co., 553 U.S. 1 (2008) (tax-refund look-back and timing framework)
- Engage Learning, Inc. v. Salazar, 660 F.3d 1346 (Fed.Cir.2011) (distinction between jurisdiction and merits in §6511(b)(2))